CLA-2-64:OT:RR:NC:N2:447
Mr. Louis J. DeMarco
Edward J. Zarach & Associates
20 W Lincoln Ave., Suite 203
Valley Stream, NY 11580
RE: The tariff classification of footwear from China
Dear Mr. DeMarco:
In your electronic ruling letter dated September 26, 2017, you requested a tariff classification ruling on behalf of your client, Inov-8 Inc. You will be importing footwear identified as All Train 215 Knit, product number 000700. A picture in lieu of a sample was submitted with your electronic ruling request.
The All Train 215 Knit, product number 000700, is a unisex closed-toe, closed-heel, lace-up training shoe that doesn’t cover the ankle. The upper is made from textile material and rubber or plastics. You provided the breakdown as 51 percent rubber or plastics and 49 percent textile material. One side of the shoe’s upper displays the term “INOV” and “All Train 215.” The outer sole shows “Fusion.” The outer sole is stated to be made from 100 percent rubber or plastics. You describe the shoe as flexible with a “fusion midsole cushioning” designed for high intensity workouts. The shoe is not protective. The value of the shoe is over $12/pair.
The applicable subheading for the All Train 215 Knit, product number 000700, sneaker will be 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women. The rate of duty will be 20 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division